Decided on May 02,1986



D.C. Mandal, Member (T) - (1.)THESE appeals arise out of a common Order-in-Original. They relate to the same case and have been argued together. All the three appeals are, therefore, disposed of by this common order.
(2.)By the impugned order, the Collector, vide paragraph 33.32(1) of the order, imposed separate penalties on the appellants for various contraventions of the Central Excise Rules, 1944 as mentioned therein. In paragraph 33.32(11) of the said order, he confiscated matches seized from various parties, including first and second units with fines in lieu of confiscation. These seized matches included those affixed with spurious banderols. In paragraph 33.32(111) the Collector ordered the licensees of the match units (including first and second units) along with Shri P.S. Dharmarajan to pay the price on the quantities of banderols not accounted for and those substituted by equivalent quantities of forged banderols at Rs. 4.50 per gross in respect of their factories under Rule 66 of the Central Excise Rules, 1944. Vide paragraph 33.32(IV) the Collector also ordered that the licensees of the match units (including first and second units) along with Shri P.S. Dharmarajan shall pay the amounts of Central Excise duty mentioned therein. The Collector further ordered that 1500. gross of banderols seized from Shri P.S. Dharmarajan on 17.11.80 at-Salem are confiscated for contraventions of Rules 64, 65 and 66 of the Central Excise Rules, 1944. He also ordered revocation of the Central Excise licences issued to Smt. D. Kaleeswari, Smt. T.C. Manonmani in respect of Maheswari Match Works and the licence issued to Shri M.S. Murugesan in respect of Rajam Match Works and also issued to others.
We have heard Shri Jagadeesan, Advocate for the appellants and Shri K.M. Vadivelu, Departmental Representative for the respondent.

(3.)AT the outset, the learned advocate gave an introduction stating the relationship amongst the four appellants herein. He said that Shri P.S. Dharmarajan (first party) is the husband of Smt. D. Kaleeswari (second party). Smt. T.C. Manonmani (third party) is the daughter of Shri Dharmarajan. Shri M.S. Murugesan (fourth party) is the son of cousin of Shri Dharmarajan. Smt. Kaleeswari and Manonmani are the licensees in Maheswari Match Works (hereinafter referred to as the 'First Unit')- Shri Murugesan is the licensee in Rajam Match Works (hereinafter referred to as the 'Second Unit'). In Addition, two more Match factories, viz. Kosala Match Industries (hereinafter called 'Third unit') and Selvakumari Match Works (hereinafter called 'Fourth Unit') along with a few other match dealers figured in the same Order-in-original. Shri Jagadeesan did not represent those parties.

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